What do you say to someone who has suffered a personal tragedy like the death of a loved one?

Unfortunately I had to write a note to a deceased friend's wife just this morning. The friend died last night 2000 miles away. This is what I wrote; X is my wife's name and Y is the friend.
I'm giving this only because you asked for something you might say. I hope it will give you a bit of insight into what might be written when you can't be there to hug someone and otherwise support them (as is the case with my wife and I at this moment).

Quote:
I'm only writing because I can't imagine you wanting to spend time on a telephone at this time.

X and I are deeply saddened that Y has had to leave you behind as he has transcended into God's care.

Please feel blessed that you had a wonderful husband and that you brought much, much happiness to his life too.

We both have been praying for Y's recovery as have the people in our church here. Prayer is an expression of hope and we all had that. Now we'll turn our thoughts to peace, that Y did all he could to stay with you and love you in person for as long as he could. Now he'll continue that love in the peace of his new life. We trust you'll share that peace in your hearts. Think of him often and smile when you do.

Our thoughts of love and wishes for that peace are on our minds for you all today. Unquote.

I hope this helps.